Not a tax lawyer, but assuming the donations are small and no one is trying to write it off on their taxes , I think it's treated as a gift. See http://en.m.wik

Not a tax lawyer, but assuming the donations are small and no one is trying to write it off on their taxes , I think it's treated as a gift. See http://en.m.wikipedia.org/wiki/Gift_tax_in_the_United_States http://en.m.wikipedia.org/wiki/Gift_tax_in_the_United_States.